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MINORE ECCEDENZA DEL TRIENNIO: NO AL RIMBORSO IVA SE NON IN REGOLA CON LE DICHIARAZIONI


In caso di minore eccedenza detraibile del triennio, il requisito richiesto dalla legge ai fini della presentazione della richiesta di rimborso Iva è l’assolvimento degli obblighi dichiarativi in relazione alle dichiarazioni dei tre periodi di imposta interessati. Con l’assolvimento dei suddetti obblighi dichiarativi viene infatti "cristallizzato" il riporto dell’eccedenza risultante dal periodo precedente. Questo consente di verificare sia l’esistenza dell’eccedenza di imposta, sia rispetto a quale eccedenza del triennio sia maturato il diritto al rimborso in alternativa all’esercizio del diritto a detrazione.  La presentazione della dichiarazione dei tre periodi di imposta e del relativo riporto (a nuovo), dunque, costituisce il requisito per l’esercizio della domanda di rimborso (art. 30, quarto comma, D.P.R. n. 633/1972), in assenza del quale la domanda non può essere presentata. Così la Corte di Cassazione, Sezione V Civile, nella Sentenza n. 20676 del 25 luglio 2024. Fonte: https://www.cortedicassazione.it
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Studio Dorighelli
Corso Bettini, 58
38068 Rovereto (TN)
Tel: (+39) 0464 434955
Fax: (+39) 0464 316095
info@studiodorighelli.it

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Statement on the GDPR (General Data Protection Regulations)

If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

  • the creation of a group user profile, a status, preferences as indicated and deduced from the information provided in the form and subsequent independent profiles.
  • use of the data for electronic notices (email, whatsapp) and not (paper) for informational/commercial purposes.
  • Use of the email for the creation of marketing campaigns and personallized information, digital and non-digital
  • the complete privacy policy may be found at the link www.studiodorighelli.it/privacy. For information or requests, you may write to the following electronic mail address: info@studiodorighelli.it.

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